Internal Revenue Bulletin:
2010-50

December 13, 2010

EMPLOYEE PLANS

This procedure provides guidance to drafters and users of pre-approved
IRAs. Section 3 provides guidance to drafters and users of prototype
IRAs, including rules for when documents must be submitted to the
Internal Revenue Service and for new user fees for individual retirement
annuities. Section 4 provides guidance to users of the Service’s
model IRAs and describes the availability of new model individual
retirement annuities. Rev. Procs. 87-50 and 98-59 modified.